Alcoholic Beverages Retail Sales Tax
On April 7, 2020, voters approved of Proposition 13 authorizing a 5% sales tax on the retail sales of alcoholic beverages, per Anchorage Ordinance (AO) 2019-148(S-1), As Amended. The Administration has proposed enacting a new Municipal Code Chapter 12.65 Alcoholic Beverages Retail Sales Tax. Anchorage Municipal Code (AMC) 12.65 establishes the requirements and procedures for the administration, collection and enforcement of the alcohol retail sales tax.
Click on the following links to review each document:
AO 2019-148(S-1), As Amended (.pdf)
Proposition 13 Ballot (.pdf)
Administration proposed administrative/enforcement ordinance (.pdf)
- April 7, 2020 Municipal Election
- April 21, 2020 Municipal Election Results certified
- April 13 - May 18, 2020 Implementation ordinance drafting phase, with alcohol industry input requested
- June 2, 2020 Introduction of Administration proposed administrative/enforcement ordinance (AMC 12.65)
- June 23, 2020 Public Hearing/approval of Administration's ordinance
- July 2020 Design/development of database, forms, online filing and website FAQ's
- November 1, 2020 (or December 1, 2020) Target date for opening registration period for alcohol retailers
- February 1, 2021 Alcoholic beverages retail sales tax assessment begins
- March 31, 2021 First monthly filing due date for all registered retail alcohol operators
- April 8, 2021 First tier late file and/or late pay penalty applied
- April 15, 2021 Second tier late file and/or late pay penalty applied
Certificate of Registration Process
All Municipality of Anchorage based retailers that sell alcoholic beverages are required to register with Treasury. Obtaining the Certificate of Registration authorizes your business to collect the alcoholic beverages retail sales tax.
Application for a Certificate of Registration
The application is currently under development. The application and the application process will commence at least 60 days prior to the alcoholic beverages retail sales tax effective date of February 1, 2021.
For intitial application for a certificate, use the following link
The tax return must be filed and the retail sales tax remitted by the last day after the end of each calendar month during which retail sales of alocholic beverages occured. A return must be filed by a licensee even if no retail sales of alcoholic beverages occurred during the month covered. See AMC 12.65.160 for details who must file.
Tax returns not timely filed and/or sales tax not timely remitted in full shall automatically incur penalties for failure to timely file and/or pay. See AMC 12.65.270 for additional details on these penalties.
Tax returns for which sales tax has not been timely remitted in full shall automatically incur interest on the unremitted tax balance due. See AMC 12.65 .260 for additional details on interest.
If you have additional questions or comments regarding the alcoholic beverages retail sales tax, please contact Paula Reiswig, Principal Admin Officer, (907) 343-6965 or email email@example.com.